FAC Explorer

Audit 371232

FY End
2023-12-31
Total Expended
$1.42M
Findings
1
Programs
2
Organization: Central Community Transit (MN)
Year: 2023 Accepted: 2025-10-23
Auditor: WESTBERG EISCHENS PLLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1161334 2023-003 Material Weakness Yes P

Programs

ALN Program Spent Major Findings
20.509 FORMULA GRANTS FOR RURAL AREAS AND TRIBAL TRANSIT PROGRAM $1.28M Yes 1
93.044 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS $136,565 Yes 0

Contacts

Name Title Type
RPA6BCN4ZDB9 Cecilia Mutharia Auditee
3202227974 David Euerle Auditor
No contacts on file

Notes to SEFA

The schedule of expenditures of federal awards presents the activities of federal award programs expended by Central Community Transit. The reporting entity is defined in Note 1 to the financial statements.
The accompanying schedule of expenditures of federal awards includes the federal award activity of Central Community Transit under programs of the federal government for the year ended December 31, 2023. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the schedule presents only a selected portion of the operations of Central Community Transit, it is not intended to and does not present the financial position, changes in net position, or cash flows of Central Community Transit.
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Central Community Transit did not pass through funds to subrecipients.
Central Community Transit has elected to not use the 10 percent de minimis indirect cost rate allowed under Uniform Guidance where applicable

Finding Details

Finding 2023-003
Finding 2023-003 Uniform Guidance Audit Reporting Requirements Program: ALN: 20.509 U.S. Department of Transportation Formula Grants for Rural Areas Criteria: The deadline for filing an audit report with the Federal Clearinghouse is 30 days after receiving the audit report or 9 months after the year-end, whichever occurs first. Condition: The audit report was not completed and submitted within the required timeframe. Questioned Costs: Not Applicable. Effect: Central Community Transit is not in compliance with the Uniform Guidance audit requirements. Cause: There was employee turnover in the Transit Director position. Recommendation: We recommend that prior to year-end, the operations board annually approve an audit schedule timeline. Views of Responsible Official: Central Community Transit agrees with the finding and will adhere to the corrective action plan.